SKRIPSI PBS

Analisis Pengaruh Kinerja Keuangan dan Ukuran Perusahaan Terhadap Pengeluaran Zakat Perusahaan Pada Bank Umum Syariah Periode 2011-2020

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ABSTRACT

Sharia Commercial Banks are experiencing very rapid development.
Along with the development, Sharia Commercial Banks are able to show good
financial performance. With good performance, Sharia Commercial Banks will
get an increase in profits and will tend to issue corporate zakat according to course.
But in the data that researchers have obtained and processed. Sharia Commercial
Bank companies' zakat expenditure has not been in accordance with the existing
potential. And judging from the annual financial statements, there are Sharia
Commercial Bank companies that do not issue corporate zakat.
This study aims to determine the effect of financial performance and
company size on corporate zakat expenditure at Islamic commercial banks for the
period 2011 to 2020. This research is quantitative using secondary data. The
variables in this study are financial performance compounded by Return on Assets
(ROA), Financing to Deposite Ratio (FDR), Capiatal Adequacy Ratio (CAR) and
the size of the company proxied by total assets.
This research method uses Panel Data Regression Method. The samples
used in this study amounted to 5 Sharia Commercial Bank companies with
sampling using the purposive sampling method. Data processing in this study used
statistical data analysis tools of the Eviews program version 10.
The results of the study can be concluded through a t test or partial test that
the variable Return on Asset (ROA) has a positive effect on the company's zakat
expenditure. The variable Financing to Deposite Ratio (FDR) has a positive effect
on the company's zakat expenditure. The variable Capital Adequacy Ratio (CAR)
has a positive effect on the company's zakat expenditure. The variable size of the
company has a positive effect on the company's zakat expenditure.
Keywords: Financial Performance, Return on Assets, Financing to Deposite
Ratio, Capital Adequacy Ratio, Zakat Company

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Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

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No. Panggil

2X6.1 APR a 23

Penerbit

SUKOHARJO : Perbankan Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 96 Halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.1

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Perbankan Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Aprilliya Fatimathus Zuhro

Versi lain/terkait

Lampiran Berkas

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